Qualified Canadian taxpayers typically receive their goods and services or harmonized tax rebate checks at the beginning of each quarter. For income tax returns filed in 2014, the Canada Revenue Agency issues the credit payments on July 3, 2015, Oct. 5, 2015, Jan. 5, 2016, and April 3, 2016.
The credit payments are the Canadian government's way of helping low- to modest-income individuals and families recover all or a portion of the GST or HST that they paid the previous tax year. When Canadians file their income tax returns, the CRA automatically assesses their eligibility for receiving the rebate and informs those who are eligible. For married couples and those in common-law relationships, only the person who is assessed first receives the credit. The GST is a value-added tax on goods and services, while the HST is a harmonized sales tax in provinces that combine the GST with the provincial sales tax.